Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 82:

In page 61, between lines 27 and 28, to insert the following: "65. The Minister shall within 6 months of the passing of this Act, prepare and lay before the Oireachtas a report on the creation of a CAT incentive scheme for charitable donations made from people’s legacies and a CAT incentive scheme for the donation of shares to charity organisations.".

I have already discussed this amendment in conjunction with amendment No. 76 which I withdrew on the basis of the commitment given by the Minister. Amendment No. 82 relates to a capital acquisitions tax incentive scheme. As I indicated, I will bring forward a proposal on Report Stage.